Courses may be offered in one of the following modalities:
If you are enrolled in courses delivered in traditional or hybrid modalities, you will be expected to attend face-to-face instruction as scheduled.
| Semester: | Spring 2024 |
| Number: | 0201-708-001 |
| Instructor: | Charles Baker |
| Days: | Wednesday 6:00 pm - 7:50 pm |
| Note: | Traditional In-Person Class |
| Location: | Garden City - Hagedorn Hall of Enterprise 112 |
| Credits: | 3 |
| Notes: |
Bba In Accounting Or Completion Of 24 Undergraduate |
| Course Materials: | View Text Books |
| Description: |
Discussion of current issues in accounting including statements of the Financial Accounting Standards Board, and International Accounting Standards Board, as well as relevant academic research. Registration by permission of the instructor. |
| Learning Goals: |
Upon completion of this course, the successful student should understand:• the role and purpose of accounting theory in the development of accounting standards both from an academic and practical perspective and learn how to analyze certain accounting issues and relate those issues to the underlying theory;• the purpose of the conceptual framework;• some of the challenges facing the U.S. in converging towards international accounting standards as well as the ongoing efforts of the U.S. accounting standard-setting body and the international accounting standard-setting body to develop one set of international standards;• how to integrate the knowledge gained from earlier accounting and business courses, and current research, to determine the appropriate reporting of items related to financial statements, including: current assets; property, plant and equipment; current and non-current liabilities; owners’ equity; revenue recognition; lease accounting; post retirement benefits; and cash flows; and, • the level of preparation required for the FAR section of the CPA exam. *The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here. |
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